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What can trade teach tax? : examining reform options for Art. 24 ; (non-discrimination) of the OECD model
Cockfield, Arthur J.; Arnold, Brian J. - In: World tax journal : WTJ 2 (2010) 2, pp. 139-153
Persistent link: https://www.econbiz.de/10003979834
Cover Image
What can trade teach tax? : examining reform options for Art. 24 ; (non-discrimination) of the OECD model
Cockfield, Arthur J.; Arnold, Brian J. - In: World tax journal : WTJ 2 (2010) 2, pp. 139-153
Persistent link: https://www.econbiz.de/10009952553
Cover Image
What can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model
Cockfield, Arthur J.; Arnold, Brian J. - 2010
This paper examines the relationship between tax and trade agreements with respect to the protection against discrimination and suggests that trade and tax should remain separate because there is relatively little that trade can offer tax in terms of policy guidance with respect to income tax...
Persistent link: https://www.econbiz.de/10014193253